3) If you were preparing comparative balance sheets as of April 30, 2020 and April 2019 for a small, local retailer, which specific balance sheet accounts would you expect to see changes in? Identify which of these accounts you would anticipate to increase or decrease. Which of the 3 categories of financial ratios (liquidity, solvency, profitability), would be affected by these changes in the Balance Sheet accounts? Indicate whether the category or categories would improve or deteriorate identifying which ratios within each of the categories identified would be most affected.